https://www.taxtmi.com/caselaws?id=41352 The Supreme Court affirmed that the power of the Collector of Customs under the proviso to Section 110(2) of the Customs Act, 1962 is quasi-judicial and requires a judicial approach. The Court held that an opportunity to be heard must be granted before extending the time for issuing a notice under Section 124(a). The appeal was dismissed, upholding the Division Bench's judgment and emphasizing the necessity for a fair procedure in exercising the power to extend time in customs matters. en-us Fri, 19 Feb 1971 00:00:00 +0530 Sat, 02 Aug 2014 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41352 The Supreme Court affirmed that the power of the Collector of Customs under the proviso to Section 110(2) of the Customs Act, 1962 is quasi-judicial and requires a judicial approach. The Court held that an opportunity to be heard must be granted before extending the time for issuing a notice under Section 124(a). The appeal was dismissed, upholding the Division Bench's judgment and emphasizing the necessity for a fair procedure in exercising the power to extend time in customs matters. Case-Laws Customs Fri, 19 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41352